5. EX.02-13 Napa Tours Co. is a travel agency. The nine transactions recorded by Napa Tours during April 2018, lts first month of operations, are indicated In the following T accounts: Cash Equipment (1) 50,000 (2) 3,400 (3) 15,000 (7) (9) 1,000 8,700 (3) (4) 4,850 (6) 2,s00 (9) 1,000 5,000 Accounts Payable Service Revenue (5) 18,200 (7) 8,700 (6) 2,500 (3) 10,000 (5) 18,200 Supplies Common Stock (2) 3,400 (8) 1,100 (1) 50,000 (4) 4,850 (8) 1,100 Indicate for each debit and each credit: whether an asset, liability, stockholders' equity, dividend, revenue, or expense account was affected and whether the account was increased or decreased. Account Debited Account Credited Transaction Type Effect Type Effect